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2014 (12) TMI 1044 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - manpower recruitment and supply agency services - appellant submitted that all labourers who were retrenched from the Public Sector Undertaknig-M/s.Hindusthan Copper Ltd. has formed the society, and supplies the labourers on daily wage 'basis to M/s.Hindusthan Copper Ltd. only.- Held that:- Prima facie we find that the Applicant had rendered services under the category of manpower recruitment or supply agency services. However, keeping in view the financial hardship expressed and taking into account that the Applicant is a society formed for the welfare of the labourers it would be prudent at this stage to direct deposit of the amount offered by them. Consequently, the Applicant is directed to deposit the amount of ₹ 2.00 Lakhs within a period of eight weeks - Partial stay granted.
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